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Table 4 Relative effect size

From: Voluntary tax compliance behavior of individual taxpayers in Pakistan

 

Relative effect size (f2)

Assessment

Perception of fairness

  

Perception about Government Spendings

0.213

Medium

Tax compliance Simplicity

0.067

Small

Tax morale

0.059

Small

Voluntary tax compliance behavior

  

Perception of fairness

0.069

Small

Tax rate

0.086

Small

Perception about Government Spendings

0.038

Small

Tax compliance simplicity

0.114

Small

Tax morale

0.038

Small

Moderating effect:

  

TR × PF

0.121

Small